STATE OF NEW YORK
________________________________________________________________________
6915
2023-2024 Regular Sessions
IN ASSEMBLY
May 9, 2023
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend chapter 638 of the laws of 2022 relating to authorizing
the town of Brookhaven, county of Suffolk assessor to accept an appli-
cation for a real property tax exemption from Word of Truth Church,
Inc., in relation to making technical corrections thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of chapter 638 of the laws of 2022 relating to
2 authorizing the town of Brookhaven, county of Suffolk assessor to accept
3 an application for a real property tax exemption from Word of Truth
4 Church, Inc., is amended to read as follows:
5 Section 1. Notwithstanding any other provision of law to the contrary,
6 the assessor of the town of Brookhaven, county of Suffolk is hereby
7 authorized to accept from Word of Truth Church, Inc. an application for
8 exemption from real property taxes pursuant to section [462] 420-a of
9 the real property tax law with respect to the 2021-2022 assessment roll
10 for all of the 2021-2022 school taxes and all of the 2021 and 2022
11 general taxes for the parcel owned by such organization located at 208
12 Jamaica Avenue, town of Brookhaven, county of Suffolk, otherwise known
13 as Suffolk county tax map district 0200, section 771.00, block 09.00,
14 lot 011.002. If accepted, the application shall be reviewed as if it had
15 been received on or before the taxable status date established for such
16 assessment roll.
17 If satisfied that such organization would otherwise be entitled to
18 such exemption if such organization had filed an application for
19 exemption by the appropriate taxable status date, the assessor, upon
20 approval by the Brookhaven town board, may make appropriate correction
21 to the subject roll. If such exemption is granted and such organization,
22 therefore, shall have paid any tax with respect to the subject roll, the
23 applicable governing body or tax department may, in its sole discretion,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11109-01-3
A. 6915 2
1 provide for the refund of those taxes paid and cancel those taxes,
2 fines, penalties, liens or interest remaining unpaid.
3 § 2. This act shall take effect immediately.
